I've only taped 2 shows with my HR, and one of them I've not even had a chance to listen to on anything other than the headphone output (which is predictably a bit shite).
The first show - an acoustic set by my mates with a slightly dodgy PA in a little pub, mind, completely blows me away, even when dithered down from 24/96 to 16/44.1 on the old iPod. I'll get a 24/96 flac sample up at some point. You'll all have to bear in mind, though, that I have pretty much no idea what I'm doing, even getting on for my 1 year anniversary for taping.
The little I've seen of the HR's capabilities, though, and the improvement is pretty damn clear, even to me.